:*immmmm 


INSTRUCTIONS 


TO 


ASSESSORS  OF  TAX  IN  KIND. 


1864. 


INSTRUCTIONS. 


ASSISTANT  Q.  M.  GENERAL'S  OFFICE. 
Richmond,  Va.,  March  29,  18G4. 

1.  The  controlling  quartermaster  for  each  State  may  appoint  one  u^'sossor  for 
•each  practicable  tax  district,  following,  as  nearly  a*  may  be  convenient,  the  State 
sub-divisions  of  tax  districts. 

2.  Each  district  assessor  must  be  detailed  for  such  duty,  or  a  person  over  fifty 
years  of  age,  or  one  hcMing  authenticated  evidence  of  non-liability  to  military 
duty.     In  all  cases  he  must  be  a  n.'sident  of  the  district. 

3.  Each  assessor,  before  entering  upon  the  duties  of  his  office;  shall  take  and 
subscribe,  before  some  competent  official,  the  following  oath  or  affirmation  :  "I,  A 
B,  do  8weav  (or  affirm,  as  the  case  may  be)  that  I  will  support  the  constitution  of 
the  Confederate  States  of  America,  and  that  I  will,  to  the  beet  of  my  knowledge, 
skill  and  judgment,  diligently  and  faithfully  execute  the  office  and  duties  of  asses- 
sor for  (naming  the  district),  without  favor  or  partiality,  ijnd  that  I 
will  do  equal  right  and  justice  in  every  ca?e  in  "whicb  I  shall  act  as  as"cs:?cr.  So 
help  me  God."  And  a  certificate  of  such  oath  or  affirmation  shall  be  delivered 
to  the  post  quartermaster  of  the  district  within  which  s^uch  assestior  shall  be  ap- 
pointed, and  shall  bo  filed  and  prcrcrvcd  by  Liin. 

4.  Assessors  will  receive  instructions  from  the  post  quanermaeter  of  the  con- 
gressional district  witliin  which  they  arc  assigned,  p,nd  advise  with  him  in  all  cases 
of  doubt  or  difficulty.  Thej'  will  also  be  furnislied  with  the  necessary  blanks  by 
him. 

5.  The  porapensation  of  assessors  will  be  the  same  as  is  allowed  to  agents  of 
the  department  who  are  receiving  taxes  in  kind. 

6.  Taxes  in  kind  tnn  imposed  on  the  following  articles: 


Wheat, 

Coru    (whon    more   than   two   hui)<]red 

bushels   ave   protlticciJ,   .short   com   is 

tuxpcl  with  other  corn), 
Oats, 
Rye, 

Buckwheat, 
IJice, 

Irish  potatoes, 
Cured  hiiy, 
Curetl  fodder  (when  the  coru  from  which 

it  i.s  made  is  taxed), 
Sngar, 
Molasses  made  of  cane  (when  more  than 

thirty  gallons  are  mtule), 


Molasses  made  of  sorghniu  (when  more 

than  thirty  gallons  are  made). 
Cotton  (when  more  th:iu  liftmen  pounds 

of  jrinned  cotton  for  each  meiuhtr  of 

th''  family  are  produced). 
Wool  (when  more  than  ten  pounds  arc 

produced), 
Tobacco, 
Peas  (wiicn  more  than  tweuly  bushels 

are  produced), 
Cc-ans  (when  more  than  twenty  bushels 

are  produced), 
Ground  pens. 
Bacon  (wlien  over  tAvo  hundred  and  fifty 

pounds  of  net  poik  are  produced). 


Btlit  the  following  persons  shall  be  exempt  from  the  payment  of  the  tai  in  kind  : 
T.   £ach  head  of  a  family  not  worth  more  than  five  hunflrod  dollars. 

II.  Each  head  of  a  favnily  with  minor  children,  not  worth  more  than  five  hun- 
dred dollars  for  himself,  and  one  hundred  dollars  for  each  minor  living  with  him, 
and  five  hnndred  dollars  in  addition  thereto  for  each  minor  son  he  has  livingor 
may  have  lost  or  had  disabled  in  the  military  or  naval  service.  • 

III.  Each  officer,  soldier  or  seaman  in  the  army  or  navy,  or  who  has  been  dis- 
charged therefrom  for  wonnds,  and  is  not  worth  more  than  one  thousand  dollars. 

IV.  Each  widow  of  any  officer,  soldier  or  seaman  who  has  died  in  the  military 
or  naval  service,  the  widow  not  worth  more  than  one  thousand  dollars. 

7.  As.  soon  a»  any  of  the  above  named  crops  shall  be  made  ready  for  market,, 
each  producer  not  exempted  as  aforesaid  shall  make  return  to  the  assessor  of  his 
district  of  the  entire  quantity  of  each  of  these  articles  produced  by  him  during 
the  year,  whether  gathered  or  not.  Thereupon  the  one-tenth  part  of  each  of  said 
articles  shall  be  set  apart  for  the  nse  of  the  Confederate  •States;  and  the  assessor 
Bhnll  ascertain  the  quantity  of  each  article  so  set  apart,  its  quality,  and  the  vaJue 
thereof  in  confederate  currency.  This  estjniate  shall  be  made  in  triplicate,  and 
signed  by  both  assessor  and  producer,  and  one  copy. shall  be  retained  by  the 
prdducor. 

8.  In  case  the  assessor  and  tax  payer  shall  disagree,  each  of  them  shall  select 
a  disinterested  freeholder  from  the  vicinage.  If  the  tax  payer  neglects  (jr  refuses 
to  select,  then  the  aseessor  shall  select  two :  and  in  case  of  difference  of  opinion 
between  the  two,  they  may  call  in  a  third  to  settle  the  matter  iu  dispute.  The 
freeholders  thus  selected  shall  first  be  sworn  by  the  assessor  or  any  lawful  magis- 
trate faithfully  to  discharge  their  duties,  and  shall  then  proceed  to  ascertain  the 
amount  of  the  crop,  either  by  actual  weight  or  measurement,  or  by  conij)uting  the 
contents  of  the  rooms  or  houses  in  which  they  are  held,  when  a  correct  computation 
is  practicable  by  such  a  method.  They  shall  then  ascertain  what  quantity  may 
have  been  previously  sold  or  consumed  by  the  producer,  whether  gathered  or  not, 

.  and  shall  thereupon  estimate  the  quantity  and  quality  of  the  whole,  and  shall  set 
apart  one-tenth  thereof  as  {he  portion  to  which  the  government  is  entitled. 

The  particulars  of  the  said  tenth  shall  be  set  forth  and  valued  in  a  w'ritten  esti- 
mate to  be  signed  by  the  freeholders,  and  two  copies  thereof  shall  be  delivered  to 
the  assessor,  and  one  to  the  producer.     (See  Form  No.  9.) 

9.  When  the  tax  payer  refuses  to  return  his  produce  or  to  select  a  referee,  and 
the  assessor  cannot  find  persons  willing  to  act  as  referees,  he  will  enter  the  pre- 
mises, and  niakc  the  estimate  and  valuation  himself,  certifying  the  facts  on  the 
estin:ate. 

10.  From  all  estimates,  snch  portion  of  said  crops  shall  be  excepted  aa  may  be 
necessary  to  raise  and  fatten  the  hogs  for  pork  of  the  producer.  Short  corn  will 
be  first  excepted  for  this  purpose. 

11.  In  ascertaining  the  value  of  the  tenth  set  apart  for  the  nse  of  the  Confede- 
rate States,  whether  under  the  7th  or  8th  instruction  above,  such  valuation  shall  be 
made  at  the  rates  established  by  the  state  commissioners,  under  the  impressment 


■act,  or  where  this  cannot  be  done,  at  the  rate?  then  being  paid  by  the  Confederate 
States  government,  or  its  agents,  in  the  neighborhood  where  such  valuation  w 
made,  or  else  at  market  value. 

12.  When  the  estimate  includes  molasses,  an  allowance  shall  be  made  the* 
producer  lor  the  cost  of  the  barrels  c^nttaining  the  tithe,  thus :  The  assessor  shall 
enter  on  tlic  estimfvte  in  the  column  of  deductions,  such  quantity  as  will  equal  the 
value  of  the  barrels  containing  tlw  tithe,  which  will  be  deducted  from  the  same  be- 
fore it  is  entered  in  the  column  of  the  tenth. 

13.  Any  crop  may  be  aRFossed  when  ready  for  niarlu4:  but  in  genersil,  woo!, 
wheat,  oats,  rye  and  cured  hay  becoming  ready  for  market  at  about  one  timi',  wiH 
be  fiSsessKid  together;  so  also  with  corn,  buckwheat,  rice,  Irish  potatoes,  curod 
fodder,  sugar,  molasses,  peas  and  beans,  ground  pefis  and  "cotton.  Bacon  and 
tobacco  will  be  assessed  separately.     (See  Assessor's  Forms,  "Tsos.  1,  2,  3,  4.) 

14.  Shucks,  straw  and  top  fodder  are  not  taAod.  When  the  producer  usually 
cuts  down  hfs  corn,  he  must  pull  a  tenth  of  tlic  blade  fodder,  or  have  an  equivalent 
in  value  of  hay,  or  some  other  taxable  inoduet  a-^essi d.  Oats  may  be  asx's.Jcd  iu 
eheaf,  or  shelled. 

15.  Aft<?r  leaving  one  estinwite  with  the  producor,  the  assessor  will  transfer  tha 
other  two  to  the  district  post  quartermaster,  and  take  his  receipt  in  duplicate. 
This  receipt  wilf  be  in  the  form  of  an  abstract,  to  be  prepared  by  the  assessor 
(see  Forms  Nos.  5,  G,  7),  embracing  all  the  estimates  transferred  fit  one  time. 
The  assessor  retains  one  of  these  receipts,  and  forwards  the  other  by  mail  to  tb» 
controlling  quartermaster. 

16.  Each  estimate  will  be  dated  the  day  of  assessment,  and  numbered,  folded 
and  endorsed  before  transfer  to  the  district  post  quartermaster.  In  the  Abstracts, 
they  will  be  arranged  alphabetically,  but  bear  tlic  same  numbers. 

17.  On  the  last  day  of  each  month  each  assessor  will  transfer  to  the  district 
post  quartermaster  all  estimates  made  by  him  since  hie  last  previous  transfer. 

18.  AH  estimates  of  wool,  wheat,  oats,  rye  and  cured  hay  will  be  returned  on 
or  before  the  31st  August  of  each  }  ear  (see  Forms  Xos.  1  and  5),  and  all  of  Irish 
potatoes,  corn,  rice,  cured  fodder,  buckwheat,  .^ugar,  molasses,  peas  and  bt'an?^ 
ground  peas  and  cotton,  by  the  31st  December  of  each  year.     (See  Forms  Nos.  2 

.and  6.)  These  estimates  will  include  all  said  articles  produced  within  the  calen- 
dar year  for  which  said  estimates  are  made.  . 

Bacon  (slaughtered  hogs)  will  be  cFtimated  after  and'  as  of  the  1st  March  of 
each  year,  tl^  estimatee  to  include  all  prodiuod  within  the  preceding  twelve 
months,  and  will  all  be  returned  by  the  15th  x\priL     (Sec  Forms  Nos.  3  and  7.) 

19.  Tobacco  will  be  estimated  after  and  as  of  the  Ist  April  of  each  year.  The 
estimates  will  include  all  produced  within  the  preceding  twelve  months,  and  will 
all  be  returned  by  the  31st  May  to  the  agents  appointed  by  the  Secretary  of  the 
Treasury,  whose  receipt  will  be  taken  and  returned  to  the  controlling  (|uarter- 
master,  as  is  prescribed  in  regard  to  receipts  of  district  post  qnartermasterg. 
(See  paragraph  15,  and  Forms  Nos.  4  and  8).    A  copy  of  these  tobacco  estimates 


6 

* 

will  be  tranBmitted  by  the  assessor  to  the  Chief  of  the  Produce  Loan  Office  afc 
Eichmond. 

N.  B. — Tobacco  is  required  to  be  delivered  by  the  producer  to  said  agent  by 
the  first  day  of  July. 

20.  Wool,  cured  hay  and  fodder,  sugar,  cotton,  bacon  and  tobacco  will  be  esti- 
mated in  pounds ;  molasses  in  gallons ;  and  all  other  produce  in  bushela,  according 
to  the  government  standard  of  weight  per  bushel. 

21.  Wherein  impracticable  localities,  there  is  no -district  post  quartermaster, 
the  assessor  will  return  his  estiraatfes  to  the  district  tax  collector  direct,  to  be  col- 
liRCted  in  their  mon(>y  value  only.  He  will  take  the  receipt  of  the  collector,  and 
return  the  same  to  the  controlling  quartermaster  of  the  State,  as  prescribed  in 
cases  wlrcre  such  estimates  are  returned  to  the  district  post  quartermasters.  This 
receipt  will  be  forwarded  hy  the  controlling  quartermaster  to  the  State  collector. 

22.  Where  more  than  the  excepted  quantity  of  any  one  article,  or  where  more 
than  twenty  bushels  of  peas  and  beans  together  are  produced,  the  whole  of  such 
crops  are  tithed.  For  instance — should  the  producer's  crop  of  corn  amount  to 
three  hundred  bushels,  and  one  hundred  and*  twenly;five.  bushels  be  necessary  to 
raise  and  fatten  his  hogs,  he  will  be  taxed  upon  one  hundred  and  seventy-five 
bushels;  and  should  his  crop 'of  peas  and  beans  be  fifteen  bushels  of  each,  his 
tithe  will  be  three  buishels. 

23.  Five  bushels  of  corn  (or  its  equivalent  in  other  products)  per  hundred 
pounds  of  net  pork  will  be  allowed  for  raising  and  fattening  hogs-  The  tax  payer 
mast  specify  the  crop  to  be  used  for  this  piiri)Ose,  and  chran  the  deduction  at  the. 
time  the  estimate  is  made.  For  stock  liogs,  or  hogs  to  be  sold  on  the  hoof,  no  de- 
dnetiou  will  be  made. 

24.  Should  the  estimate  of  any  crop  of  any  producer  be  omitted  to  be  made  and 
returned  within  the  time  prescribed  l)y  paragraph  18  of  these,  instructions,  such 
estimate  will  be  made  whenever  such  omission  is  discovered,  and  returned  with 
the  next  prescribed  return  of  estimates. 

25.  The  day  of  the  month  and  year  on  which  the  estimate  was  made,  will  ap- 
pear on  every  estimate  and  upon  the  receipts  given  therefor  by  the  district  post 
quartermaster.  The  life  of  the  estimate,  as  payable  in  kind,  depending  upon  this, 
^e  attention  of  asc^essoi's  and  post  quartermasters  is  specially  called  to  the  subject. 

26.  In  all  cases  where  the  crop  out  of  which  the  tax  in  kind  is  to  be  paid  has 
In^on  taken  or  destroyed  by  the  ouemj%  and  in  case  the  loss  has  been  sustained 
prior  to  assessment,  the  assessor,  on  satisfactory  proof  thereof,  majpmake  deduc- 
tion therefor  in  proportion  to  the  lo.^-s. 

27.  Assessors  of  the  tax  in  kind,  will  not  act  as  assessors  of  the  money  tax. 

■  28.  Assessors  will  advise  producer?;  tliat  the  regular  tax  agents,  connnissariea 
aud  quartermasters,  and  such  other  officers  as  may  have  special  authority  from  the 
ofiice  of  general  charge,  are  the  only  persons  whoae  receipts  for  tax  in  kind  are 
valid ;  and  where  the  tithe  is  impressed,  that  the  receipt  of  the  impressing  officer 


must  eliow  his  rank,  company  and  regiment,  unci  must  explicitly  state  that  the  im- 
pressed property  is  tax  in  kind  ;  otherwise,  it  \\\\\  not  be  so  regarded. 

29.   The  following  table  shows  the  weight  per  bushel,  according  to  the  govern- 
ment standard,  of  the  seve.ral. products  named: 
Wheat,  per  bushel, 


Oats, 
.  Ryo,     . 

Irish  potatoes, 

Corn, 

Rice  (rough); 

"     (cleaned). 
Peas, 
Beans, 
Ground  peas. 
Buckwheat, 


Approved : 
Approved : 


A.  R.  LAWTON,  Q.  M.  Gen. 
JAMES  A.  SEDDON,  Sec.  of  War. 


60  pounds. 

3^^ 

56 

60 

56 

44 

60 

GO 

60 

28 

52 

LARK  IN  SMITH, 

Asst.  q.  M.  Gen, 


Form  No.  1, — Estimate  No. 


-Tax  in  Kind. 


Eslimale  and  Assessment  of  Agricultural  Product's  whtch  are  taxed  in  kind, 
agreed  upon  by  the  Assessor  and  Tax  Paj/er,  and  the  value  of  the  portion  thereof 
to  ivhich  the  Government  is  .entitled,  in  accordance  with  the  provisions  of  an  Act 
to  lay  Taxes  for  the'  Common  Defence  and  carry  on  the  Government  of  the  Con- 
federate States,  and  an  Act  to  amend  said  Act,  approved  \7lk  February  18<)4. 
Said  Eslimale  and  Assessment  to  be  returned  to  the  District  (Quartermaster  on  or 
before  the  1st  day  of  Scplember  of  each  year. 


AGRICULTURAL  PRODUCTS. 

Quantity  o\ 
(lro83  Crop. 

Quality. 

Tithe. 

Value  of  Tithe. 

"Wheat, 

Oiits,               -   .         - 

K}e, 

Cured  hay,     -            -            . 

Wool, 

' 

Tota 

valup, 

# 

I, 


of  the 


of 


-,  and  State  of  • 


-,  dp  swear  that  the  iabov<>  is  a  truo 


aCatement  and  estimate  of  all  the  agricultural  products  above  named;  produced  by  nje 
during  the  year  186  ,  which  are  taxable  by  the  provisions  of  the  above  stated  acts,  in- 
cluding- what  may  have  been  sold  or  consu'ued  by  me,  to  the  best  of  my  knowledge  and 

belief. 

A  B,  Tax  Payer. 

8\vorn  to  and  subscribed  before  me,  the day  of 186     ;  and  I  further  certify 

that  the  above  estimate  and  as-se.s.sment  has  been  agreed  upon  by  said and  myself, 

sa  a  correct  and  true  statement  of  ihe  amount  of  his  crops,  and  that  the  value  of  the  portion 
lo  which  the  government  is  entitled  is  correctly  stated. 

C  D,  Assessor Tax  District, 

^tatc  of . 

Ktceived  at  Depot  Xo.  , Congressional  Di.strict,  State  of ,  of  — ; , 

• bushi-ls pounds  of  vvlicat, bushels pounds  of  oats, bushola 


pound!?  rye, 


pounds  cured  Lay, 


pounds • 


•  ounces  of  wool. 


of  the  above  estimate. 
di^i)  of 


183 


E  F,  Agent. 


Special  Exemptions. 

1.  Each  head  of  a  family,  not  worth  more  than  five  hundred  dollars. 

2.  Each  head  of  a  family,  with  uiinor  children,  not  wortli  more  than  five  hundred  d.illars 
for  himself  J'.nd  one  hundred  dollars  for  each  minor  living  with  him,  and  five  hundred  dol- 
lars in  addition  thereto  for  each  minor  sun  he  has  living,  or  may  have  lost  or  had  disabled 
in  the  military  or  .naval  service. 

3.  Each  officer,  soldier  or  seaman,  in  the  army  or  navy,  or  who  has  been  dischai'ged 
tberi'from  for  wounds,  and  is  not  worth  more  than  one  thousand  dollars. 

4.  ICach  widow  of  any  officer,  soldier  or  seaman  who  has  died  in  the  military  or  naval 
service,  tht^  widow  not  worth  more  tlian  one  thousand  dollars:  provided  the  farmer  or 
planti-r  shall  not  pay  a  tax  in  kind  upon  corn  when  he  does  not  produce  more  than  tw(j 
huu'hed  bushels,  or  upon  Irish  potatoes  when  he  does  not  produce  more  than  fifty  bu.shels, 
or  ui>()n  peas  and  beans  when  not  more  than  twenty  bu.shels  are  produced:  and  the  forage 
derived  from  the  corn  plant  shall  also  be  exempt  in  all  case.s  where  the  corn  is  not  taxed  in 
kind:  neither  shall  any  farmer  or  planter  who  does  not  produce  more  than  fifteen  pounds 
ginned  cotton  for  each  member  of  his  family,  or  ten  pounds  of  wool,  be  subject  to  the  tax 
in  kind. 

5.  Such  portion  of  said  crops  as  may  be  necessary  to  raise  and  fatten  the  bogs  of  such 
farmer,  planter  or  grazier  for  pork. 


Form  No.  2. — Estimate  No. 


-Tax  in  Kind. 


Estimate  and  Assessment  of  Agricultural  Products  wimh  are  taxed  in  kindi-. 
agreed  upon  by  the  Assessor  and  Tax  Payer,  and  the  value  of  the  portion  thereof^ 
to  which  the  Government  is  entitled,  in  accordance  wi/h  the  provisions  of  the  Act^ 
of  Congress  to  lay  Tastes  for  the  Common  Defence  and  carry  on  the  Government 
of  the  Confederate  Stales,  and  an  Act  to  /imcnd  said  Act,  approved  February 
17,  1864.  Said  Estimate  and  Assessment  to  be  returned  to  the  District  Quar- 
termaster on  or  before  the  first  day  of  January  of  each  year. 


1 

c 

a 

N 

AGRICULTURAL  PRODUCTS. 

o 

3 

■a 

Value  of  Tithe, " 

Corn,           .... 

1 

Coru  (short), 
Buckwheat, 

Eice  (roue:h). 

Irish  potatoes,          ... 
Cured  fodder. 

Sugar,          -            .            -            . 
Molasses  (of  cane). 

Molasses  (of  sorghum). 

Cotton,         .... 

Peas,            .... 

Beans,         .... 

Ground  peas, 

.    $ 

T 

otal  value 

I, 


of  the 


of 


-,  and  State  of 


-,  do  swear  that  the  above  is  a  true 


statement  and  estimate  of  all  (ho  agricultural  products  above  named,  produced  by  nie  da- 
ring the  year  186  ,  which  are  taxable  by  the  provisions  of  the  above  stated  acts,  including 
what  may  have  been  sold  or  consumed  by  me,  to  the  best  of  my  knowledge  and  belief;  and 
that  during  the  hog  fattening  season  of  the  year  186     I  expect  and  intend,  and  am  prepared 

to  raise  and  fatten  for  pork,  and  not  to  be  sold  on  the  hoof, hogs,  and  that  to  raise 

and  fatten  theui will  be  necessary.     I  therefore  claim  that  such  portion  of  my  cropo 


be  excepted  I'rom  the  estimate  of  my  produce  subject  to  tax  in  kind. 


A  B,    Tax  Payer, 


Sworn  to  and  subscribed  before  me,  the 


day  of 


—  186     ;  and  I  further  certify 

that  the  above  estimate  and  assessment  has  been  agreed  upon  by  said and  myself,  aa 

a  correct  and  true  statement  of  ihe  amount  of  hiij  crops,  and  that  the  value  of  the  portion 

to  which  the  government  is  entitbd  is  correctly  stated. 

C  D,  Assessor. 

Received  at  Depot  No. , Congressional  District,  State  of , busheio 

poitntl.s  corn, bu.shtis pounds  sliort  corn, bushels ponndo 

buckwheat , bushels pounds  rice, bushels pounds  Irish  polatoee, 


-  bushels 

pounds  sug-'ir, gallons  aiolusses  (cane),  

gallons  moliis.ses  (soi^huni), pounds  cotton, bushels  pounds  peae, 

bushels pounds  beans, bushels  punnds  ground  peas, 


pounds  cured  fodder. 


of  tiie  abovi-  e^'timate. 
ituy  of 


E  F,  Agent 


186 

2 


* 

Special  Exemptions. 

1.  Each  head  of  a  family,  not  worth  more  than  &vq  hundred  dollars. 

2.  Each  head  of  a  family,  with  minor  children,  not  worth  more  than  five  hundred  dollars 
for  himself  and  one  hundred  dollars  for  each  minor  living  with  him,  and  five  hundred  dollars 
lin  addition  thereto  for  each  minor  son  he  has  living,  or  may  have  lost  or  had  disabled  in  the 
military  or  naval  service. 

3.  Each  ofiicer,  soldier  or  seaman  in  the  army  or  navy,  or  who  hsia  been  discharged 
ftierefrom  for  wounds,  and  is  not  worth  more  than  one  thousand  dollars. 

4.  Each  widow  of  any  officer,  soldier  or  seaman  who  has  died  in  the  military  or  naval 
service,  the  widow  not  worth  more  than  one  thousand  dollars:  provided  the  farmer  or 
planter  shall  not  pay  tax  in  kind  upon  corn  when  he  does  not  produce  more  than  two  hun- 
dred bushels,  or  upon  Irish  potatoes  when  he  does  not  produce  more  than  fifty  bushels,  or 
upon  peas  and  beans  when  not  more  than  twenty  bushels  are  produced;  and  the  forage 
derived  from  the  corn  plant  shall  also  be  exempt  in  all  cases  where  the  corn  is  not  taxed  in 
kind :  neither  shall  any  farmer  or  planter  who  does  not  produce  more  than  fifteen  pounds  of 
ginned  cotton  for  each  member  of  his  family,  or  ten  pounds  of  wool,  be  subject  to  said  tax 
in  kind. 

5.  Such  portion  of  said  crops  as  may  be  necessary  to  raise  and  fatten  the  hogs  of  such 
farmer,  planter  or  grazier  for  pork. 


11 


Form  No.  3. — Estimate  No. 


-Tax  in  Kind. 


Estimate  and  Assessment  of  Bacon,  agreed  upon  by  the  Assessor  and  the  .7'ax 
Payer,  and  the  value  of  the  portion  thereof  to  which  the  Government  is  entitled, 
in  accordance  u'ith  the  provisions  of  the  Act  of  Congress  to  lay  Taxes  for  t/ie 
common  defence  and  carry  on  the  Government  of  the  Confederate  Slates,  and  of 
the  Act  to  amend  the  same,  approved  17th  February  1864.  This  Estimate  to  be 
made  after  and  as  of  1st  March  of  each  year. 


NAME  OF  TRODUCER. 

Qnantify  of 
Pork. 

Oiie-tenih. 

Quantity  of  Bacon 

due,  60  lbs.  for  each 

100  lbs.  Pork. 

Value. 

To 

tal  value,            $ 

1 

I, 


of  tlie 


of 


-,  and  State  of 


-,  do  swear  tliat  the  above  is  a  trne 


statement  and  estimate  of  all  the  pork  produced  by  bogs  slaughtered  by  me  within  the  yent 
ending  on  the  1st  March  186     ,  to  the  best  of  my  knowledge  and  belief. 

A  B,   Tax  Pajcr. 

Sworn  to  and  subscribed  before  me  on  the day  of 186     ;  and  I  further 

certify  that  the  above  estimate  and  assessment  has  been  agreed  upon  by  said and 

myself,  as  a  correct  and  tnie  statement  of  the  amount  of  pork  produced  by  him,  and  of  the 

amount  and  value  of  the  bacon  to  which  the  government  is  entitled. , 

C  D,  Assesso'r. 


Received  at  Depot  No. , Congressional  District,  State  of  • 

of ,  in of  the  above  estimate. 

liny  of 186     . 


ponndn 


E  F,  Age%l 


Special  Exception. 

"No  farmer,  planter  or  grazier,  or  other  person,  who  shall  not  slaughter  more  than  two 
hundred  and  fifty  pounds  of  net  pork  during  any  year,  shall  be  subject  to  the  bacon  tithe". 


ii 


Form  No.  4. — Estimate  No. 


-Tax  in  Kind. 


Estimate  and  Assessment  of  Tobacco  agreed  upon  by  the  Assessor  and  Tax 
Payer,  and  the  value  of  the  portion  thereof  to  which  the  Governrnent  is  en- 
titled, in  accordance  with  the  provisions  of  the  Act  of  Congress  to  lay  Taxes 
for  the  Common  Defence  and  carry  on  the  Government  of  the  Confederate 
States,  and  the  Act  to  amend  the  same,  approved  17th  February  18G4.  This 
Estimate  to  be  returned    to   the  Agent  of  the   Treasury  for   the   collection  of 

.  2'obacco,  on  or  before  the  1st  day  of  June  of  each  year. 


Quantity  pro- 
duced. 

Tithe. 

Sound. 

Unsound. 

KaME  or  PRODUrKR. 

•a 
a 
o 

□ 
o 
a 

m 
Lbs. 

Hi 

s 
o 
o 

i5 

CIJ 

3 

c 
o 

S 

Value  of 
Tithe. 

^ 

Lbs 

Lbs. 

Lbs. 

Lbs. 

Lbs. 

Lbs 

Lbs 

Lbs 

Lbs. 

Lbs, 

Lbs. 

T 

otal  1 

i^alne 

% 

of  the 


of 


-,  aud  State  of 


-,  do  swcftr  that  the  above  is  a  true 


statement  and  estimate  of  all  the  tobacco  produced  by  me  withiu  the  year  ending  on  1st 
<aay  of  July  186     ,  to  the  best  of  my  knowledge  and  belief. 

A  B,   Tax  Payer. 


Sworn  to  and  subscribed  before  me,  the day  of 186    ;  and  I  further  certify 

that  the  above  estimate  and  assessment  has  been  agreed  upon  by  said and  myself, 

as  a  correct  and  true  statement  of  the  amount  of  tobacco  produced  by  him,  and  the  amount 
ftmd  value  of  the  tobacco  to  which  the  government  is  entitled  is  correctly  stated. 

A  B,  Assessor. 


Keceived  of 
Cf  seconds,  — 


-,  this 


day  of  ■ 


pounds  of  lugs, 


186 


pounds  of  leaf, 


pounds 


of  the  above  estimate. 

A  B,  Agent  of  the  Treasury. 


43 


Form  No.  5. — Tax  in  Kind. 


Abstract  of  Estimates  of  Articles  due  as   Tax  in  Kind,  returned  in  the  month 

ending  on  the day  of ■  186     ,  to ,  Captain  and  Post 

Quartermaster Congressional  District,  in  the    State  of ,  by 


-,  Assessor 


Tax  District. 


o- 

03 

a 

c 
6 

?5 

NAME  OF  PRODUCER. 

d 

M 
^ 

C 

•c 

5 

•3 
> 

a 
Q 

Bus. 

Lbs. 

Bus 

Lhs. 

Bus. 

Lbs. 

Lbs. 

Lbs. 

Ozs. 

Dola. 

Ct». 

T 

otal 

valuf 

$ 

I  certify  on  honor  that  the  above  Abstract  is  correct. 

A  B,  Assessor 


Tor  District, 
State  of  


Received  at 
trict,  State  of  - 


-,  this 


day  of 


1H6    ,  of 


-,  Assessor 


Tax  Di^ 


the  e.stimates  of  ta.K  in  kind,  as  stated  in  the  above  Ab.-ihact. 

A  B,  Captain  and  Post  Q.  M.  Congrcssionnl  District, 

State  of  


14 


<3 


bo 


s 


~      '-0 


'^    =o 


"^ 

a 

■>-- 

O* 

o 

<n 

w 

Oh 

fc 

~e 

s- 

r-1 

a 

Q> 

a 
■3 
> 

5 

•c 
a  ,0 

C    9 

•J 

«» 

a 

a 

a 

a, 

n 

a 
■3 

a 
B 

■3 

a 

J 
•^ 

H 

a 

pa 

a 
o 

o 
O 

o 

X 

I 

ac 

* 

5 

o:   ©   fl 

£l 

a 

5 

a 
OB 

o  1 

3=      1 

>-3   1 

*r3    ^ 

«i2 

5 

X 

1-1   o 

ij 

a 
pq  1 

0/  to 

5 

■Si 
<5| 

B 

o-S 

iJ 

a 
B 

d 
o 
O 

s 

PQ 

M 
U 

s 

o 

P. 
[>. 

o 
u 

- 

JO  ON 

W 
ft 

1 :  8  I : 


u 


Form  No.  7. — Tax  in  Kind. 

Abstract  of  Estimates  of  Bacon  due  as   Tax  in  Kind,  returned  in  the  month 

ending  on  the  day  of 186     ,  to ,  Captain  and  Post 

Quartermaster Congressional  District,  in  the  State  of , 

ly ,  Assessor Tax  District. 


V 

a 

DO 

» 

NAME  OF  PRODUCER. 

o 
o 

1 

a 
O 

Quantity  of  bacon 
duu  (60  IbH.  of 
bacon  for  every 
100  lbs.  pork). 

Vulnc. 

a 

Pounds. 

Pounds. 

Ponnda. 

DoUarg. 

CentB. 

- 

Total 

value,      $ 

I  certify  that  the  above  Abstract  ia  correct. 


A  B,  Assessor 
Tax  District,  State  of  — 


Keceived  at 


-,  this 


day  of 


186    ,  of 


-,  Assessor 


Tai 


District,  State  of  — — ,  the  estimates  of  tax  in  kind ,  as  stated  in  the  above  Abstract. 

C  D,  Capt.  and  Post  Q.  M. 
Congressional  District,  State  of  — - 


u 


Form  No.  8.— Tax  in  Kind. 

Abstract  of  Estimates  of  Tobacco  due  as  Tax  in  Kind,  returned  hi  the  monih  end- 

ivg  on  the day  of 180     ,  to — ,  Agent  of  the  Ireasury  in 

the  Slate  of ,  by ,  Anstssor Tax  District. 


en 

g 

■X 

o 
6 

NAME  OF 
PRODUCER 

Quantity- 
produced. 

Tithe. 

Quality. 

Sound. 

Ungound. 

o 

3 

o 

Lbs 

c 
o 

1 

Lbfi 

Ll)s 

I^bs 

7i 

1 

LbP 

LbB 

Lb> 

n 
o 

Lbs 

Lbs 

Lbs 

o 
to 
Lbs 

Lbs 

Lbs 

T3 
C 
O 

Lbs 

Lbs 

Value. 

<-v 

/ 

T 

otal 

'ahic 

, 

$ 

I  certify  that  the  above  Abstract  is  correct. 


A  B,  Assessor 


Tax  District, 
State  of 


Received  at 
trict,  State  of  - 
Abstract. 


-,  tliis  clay  of 


186     ,  of 


-,  Assessor 


Tax  Dis- 


-,  the  estimates  of  tax  in  kind  on  tobacco,  as  stated  in  the  above 

C  D,  Agent  of  the  Treasury. 


if 


Form  No.  9. — Tax  in  Kind. 

Estimate  and  Assessment  of  Agricultural  Products,  in  case  of  disagreement 
between  the  Assessor  and  Tax  Payer,  and  of  the  quantity  and  quality  of  said' 
crops,  including  what  may  have  been  sold  or  consumed  by  the  producer  prior 
to  said  estimate,  and  the  value  of  the  portion  to  which  the  Government  is  en- 
titled, to  he  made  by  disinterested  freeholders  selected  from  the  vicinage,  in 
accordance  with  the  provisions  of  an  Act  to  lay  Taxes  for  the  Common  De- 
fence and  carry  on  the  Government  .of  the  Confederate  States;  and  of  an  Act 
to  amend  said  Act,  approved  February  17th,  1864. 


AGnicur.TURAL  Products 


(iross 
qiiantity. 


Deductions. 


Quality. 


Tithe,  or  one-tenth. 


Total  value, 


Value  of  6n«- 
tenth. 


We, 


of  the 


of 


• ,  an(f  State  of 


-,  of  the 


-,  selected  as  referees  to  make  aa 
of  ,  do  swear  that  the 


estimate  and  assessment  of  the  crops  of '- 

above  list  contains  a  true  statement  of  the  amount  of  crops  liable  to  be  taxed  in  kind,  pro- 

duced  by  the  said during  the  year  186     ,  the  quantity  and  quality  of  said  crops,  in, 

eluding  what  may  have  been  sold  or  consumed  by  the  producer  prior  to  this  estimate,  and 
of  the  value  of  the  .portion  thereof  to  which  the  government  is  entitled,  according  to  ths 
provisions  of  the  above  recited  act. 

Jswoin  to  and  subscribed  before  ire  the day  of  ISH 

A.  B.  As  CCS  tor. 


18 

SPF.tlAL   EXEMl'TIONS. 

1.  Each  hftiii  of  a  family,  ni)t  worth  more  than  five  hundred  dollars. 

2.  Each  head  of  a  family  with  minor  children,  not  worth  more  than  five  liuudred  dollara 
for  himself,  and  one  hundred  dollars  for  each  n:inor  living  with  him,  and  five  hundred  dol- 
larB  in  addition  tiiereto  for  each  minor  son  be  hits  living,  or  may  have  lost  or  had  disabled  in 
the  military  or  naval  service. 

3.  Each  officer,  Hoklier  or  seaman  in  the  aniiy  or  navy,  or  wlio  has  been  discharged  there- 
from for  wounds,  and  is  not  worth  more  than  one  thousand  dollars. 

4.  Each  widow  of  any  officer,  soldier  or  seamaij  who  has  died  in  the  military  or  naval 
service,  the  widow  not  worth  more  than  one  thousand  dollars:  provided  the  farmer  or  plan- 
ter shall  not  pay  a  tax  in  kind  upon  corn  when  he  does  not  produce  more  than  two  hundred 
bushels,  or  upon  Irish  potatoes  when  he  does  not  produce  more  than  fifty  bushels,  or  upon 
peas  and  beans  when  not  more  than  twenty  bu-shels  are  produced ;  and  the  forage  derived 
from  the  corn  plant  shall  also  be  exempt  in  all  cases  where  the  corn  is  not  taxed  in  kind : 
neither  shall  any  farmer  or  planter  who  does  not  produce  more  than  fifti?en  pounds  of  ginned 
cotton  for  each  member  of  the  family,  or  ten  pt)undsof  wool,  be  subject  to  said  tax  in  kind. 

5.  No  farmer,  planter  or  grazier,  or  other  peisou,  who  shall  not  slaughter  more  than  two 
btindred  and  fifty  pounds  of  net  pork,  during  any  year,  shall  be  subject  to  the  bacon  tithe. 

6.  Snch  portion  of  said  crops  as  may  be  necessary  to  raise  and  fallen  the  hogs  of  such 
f«rmer,  planter  or  grazier  for  pork. 


^m':'':W-'^Wmm 


